J&CO CONSULT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
J&CO CONSULT
Largest movements
- Receivables within one year +€64,804
up €64,804 (+692%), from €9,371 to €74,175
of which Other amounts receivable: +€49,186
- Cash +€51,266
up €51,266 (+81.2%), from €63,127 to €114,393
mainly Net result for the year (+€88,577) and Tax, wage and social debts (+€31,823)
- Profit (loss) carried forward +€88,577
up €88,577 (+250%), from €35,453 to €124,030
- Tax, wage and social debts +€31,823
up €31,823 (+677%), from €4,700 to €36,522
of which Taxes: +€28,216
- Trade debts -€2,794
down €2,794 (-71.7%), from €3,896 to €1,101
- Gross operating margin +€95,689
up €95,689 (+491%), from €19,476 to €115,165
- Taxes +€22,264
up €22,264 (+485%), from €4,588 to €26,851
- Financial income +€1,409
up €1,409 (+14,091,400%), from €0 to €1,409
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,526 | €188,654 | +€116,128 | +160% |
| Current assets | 29/58 | €72,526 | €188,654 | +€116,128 | +160% |
| Amounts receivable within one year | 40/41 | €9,371 | €74,175 | +€64,804 | +692% |
| Trade receivables | 40 | €7,959 | €23,577 | +€15,619 | +196% |
| Other amounts receivable | 41 | €1,412 | €50,598 | +€49,186 | +3,483% |
| Cash at bank and in hand | 54/58 | €63,127 | €114,393 | +€51,266 | +81.2% |
| Deferred charges and accrued income | 490/1 | €28 | €86 | +€58 | +205% |
| Total equity and liabilities | 10/49 | €72,526 | €188,654 | +€116,128 | +160% |
| Equity | 10/15 | €62,453 | €151,030 | +€88,577 | +142% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,000 | €22,000 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,453 | €124,030 | +€88,577 | +250% |
| Amounts payable | 17/49 | €10,073 | €37,624 | +€27,551 | +274% |
| Amounts payable within one year | 42/48 | €10,073 | €37,624 | +€27,551 | +274% |
| Trade debts | 44 | €3,896 | €1,101 | -€2,794 | -71.7% |
| Suppliers | 440/4 | €3,896 | €1,101 | -€2,794 | -71.7% |
| Taxes, remuneration and social security | 45 | €4,700 | €36,522 | +€31,823 | +677% |
| Taxes | 450/3 | €4,700 | €32,915 | +€28,216 | +600% |
| Remuneration and social security | 454/9 | - | €3,607 | +€3,607 | |
| Other amounts payable | 47/48 | €1,477 | €0 | -€1,477 | -100% |
| Remuneration, social security and pensions | 62 | - | €137 | +€137 | |
| Other operating charges | 640/8 | €191 | €593 | +€403 | +211% |
| Gross operating margin | 9900 | €19,476 | €115,165 | +€95,689 | +491% |
| Operating profit (loss) | 9901 | €19,286 | €114,435 | +€95,149 | +493% |
| Financial income | 75/76B | €0 | €1,409 | +€1,409 | +14,091,400% |
| Recurring financial income | 75 | €0 | €1,409 | +€1,409 | +14,091,400% |
| Financial charges | 65/66B | €170 | €416 | +€246 | +145% |
| Recurring financial charges | 65 | €170 | €416 | +€246 | +145% |
| Profit (loss) for the period before taxes | 9903 | €19,116 | €115,428 | +€96,312 | +504% |
| Income taxes | 67/77 | €4,588 | €26,851 | +€22,264 | +485% |
| Profit (loss) for the period | 9904 | €14,528 | €88,577 | +€74,049 | +510% |
| Profit (loss) for the period to be appropriated | 9905 | €14,528 | €88,577 | +€74,049 | +510% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.